Chapter 3 Pg. 282 Please read the following information and respond to my question at the bottom thoroughly and clearly. Thanks This is the FIFO method. The DM is grapes used to make wine for a...

Chapter 3 Pg. 282

Please read the following information and respond to my question at the bottom thoroughly and clearly. Thanks

This is the FIFO method.  The DM is grapes used to make wine for a vineyard.

Beginning Inventory of grapes was 200 and 1800 were added during the current period.  The ending inventory was 400 and the conversion completion rate was 60%.  The number of units completed were 1,600.

When using the following formulas why  do we come up with the number 1400, when the total amount of is 2000?

Unties Completed-Units in Beginning Inventory=Units Started and Completed

Units Started-Units in Ending
Inventory=Units Started and Completed

So we have the following:

1600-200=1400 (Why are we deducting the beginning DM from the 1,600 added DM during the current period?)